This study intends to analyse the nature of social and environmental accounting information found in annual reports of cement companies operating in Nigeria and investigate their impacts on local communities by exploring the perceptions of subaltern community members on the CSR contributions made by companies in their communities. This study reviewed the extant literature by noting the inadequacy of content analysis studies and the failure of companies to report negative injunction duties. The study briefly explained institutional and stakeholder theories as complements and discussed that qualitative methods shall be used for the research. Content analysis of 2 cement companies’ annual reports from 2010 to 2015, in-depth semi-structured interviews of subaltern community members in three communities hosting cement companies in Nigeria and photographs shall be used. The study also highlighted interim findings from fieldwork using photographs and reflexivity. The study concluded by briefly enumerating the questions to be answered during the data analysis.
|Title of host publication||The British Academy of Management (BAM) 31st Annual Conference, Warwick Business School, 5th - 7th September 2017.|
|Publication status||Published - 5 Sep 2017|